Essays about: "Fiona Gassauer-Fleissner"

Found 1 essay containing the words Fiona Gassauer-Fleissner.

  1. 1. The Allocation of Residual Profits Deriving from Intangibles in a Transfer Pricing Context

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Fiona Gassauer-Fleissner; [2017]
    Keywords : Tax International Tax Law Transfer Pricing Intangibles Residual Profits BEPS Transfer Pricing Guidelines Arm s Length Formulary Apportionment; Law and Political Science;

    Abstract : After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two disciplines. READ MORE